Tighten Supervision: DJP Groups Hundreds of Largest Tax Contributors

The Directorate General of Taxes (DJP) of the Ministry of Finance is restructuring the service locations for taxpayers who provide significant contributions to state revenue, moving them from being registered solely at Tax Service Offices (KPP) to within the Large Taxpayer DJP Regional Office environment. This policy was established by the Director General of Taxes, Bimo Wijayanto, in Decision No. KEP-00003/PDH-CT/PJ/2026, effective from 4 May 2026, and applicable starting 1 July 2026. “In connection with the evaluation requiring a reorganisation of taxpayers, individuals, and entities registered at Tax Service Offices within the Large Taxpayer Directorate General of Taxes Regional Office,” as quoted from the considering section of the Director General’s Decision on Thursday (7/5/2026). In the attachment to Director General of Taxes Decision No. KEP-00003/PDH-CT/PJ/2026, there are at least 301 taxpayers previously registered at Pratama KPPs scattered across various regions of Indonesia, now consolidated into one location at KPP Large Taxpayer One. Referring to Director General of Taxes Regulation No. PER-17/PJ/2025, KPP Large Taxpayer One is designated for certain large corporate taxpayers engaged in mining, mining support services, and financial services. Furthermore, the grouping also targets taxpayers classified into KPP Large Taxpayer Two, comprising 165 taxpayers. KPP Large Taxpayer Two is for certain large corporate taxpayers engaged in industry, trade, and services other than mining support and financial services. Thirdly, the grouping designated for services at KPP Large Taxpayer Three is aimed at 189 taxpayers, previously scattered across various KPPs in Indonesia regions. KPP Large Taxpayer Three is for State-Owned Enterprises conducting business activities in mining, industry, and trade. Finally, those transferred from Madya KPP, or corporate and foreign individual KPPs to KPP Large Taxpayer Four, consist of 310 taxpayers. KPP Large Taxpayer Four is designated for State-Owned Enterprises engaged in services and certain individual taxpayers such as foreigners. Former Finance Minister and current National Economic Council member Chatib Basri has positively received the Director General of Taxes’ step in organising taxpayer supervision into offices more suited to their capacity. He stated that this step by the Director General of Taxes represents a new direction in oversight of taxpayer groups that provide major contributions to state revenue. “The policy indicates a new direction in DJP’s supervision of taxpayer groups with the largest revenue contributions,” said Chatib Basri, quoted from his X account @ChatibBasri.